Tunisia

Social solidarity contribution (SSC)

The SSC of 1% of the corporate income tax (CIT) taxable income, which was increased to 3%/4% for the profits realised over the years 2022 to 2024 to be declared over 2023 to 2025, has been extended to profits realised in 2025 to be declared in 2026. Consequently, SSC shall apply at the rate of 3%/4% for the profit realised in 2025 (to be declared in 2026).

Also, from a personal income tax (PIT) perspective, the Finance Law 2026 has extended the SSC of 0.5% for the revenues realised over 2026.

As of 1 January 2027, SSC will be due at the rate of 1% of the net taxable income for both companies and individuals, unless new changes are provided by the Finance Law 2027.

Establishment of a permanent contribution

The Finance Law 2026 has instituted a permanent contribution applicable for the profits to be declared as of 1 January 2026. Such contribution is due by banks and financial institutions (e.g. leasing companies, factoring companies, investment banks), insurance and reinsurance companies (including Takaful and adherent funds), telecommunications network operators, and cars dealers.

The contribution is calculated at 4% of the CIT taxable profit, with a minimum of 10,000 Tunisian dinars (TND), and is declared and paid together with the CIT. It is not deductible from the CIT taxable income and follows the same audit and enforcement rules as CIT.

Extension of the electronic invoicing requirement

Electronic invoicing is mandatory for:

• companies under the jurisdiction of the Large Enterprises Directorate (DGE) for transactions carried out with the State, local authorities, and public institutions, and
• the sale of medicines and hydrocarbons between professionals, except for retail traders.

The Finance Law 2026 has amended article 18 II Ter of the Value-added Tax (VAT) Code (which sets out invoicing obligations) to make electronic invoicing mandatory for all service transactions as of 1 January 2026.